Spell : Adriana Maria Procópio de AraujoLatest documents published by the author.http://www.spell.org.br/autores/perfil/6771/adriana-maria-procopio-de-araujopt-brTechnologies and pedagogical mediation in distance higher education2016-04-29http://www.spell.org.br/documentos/ver/409362016-04-29Contribution to the Understanding of the Formation Research Lines in the Area of Accounting Education in Brazil 2016-04-29http://www.spell.org.br/documentos/ver/408882016-04-29The perception of high school students about the accounting course and the accountants activities2015-10-21http://www.spell.org.br/documentos/ver/378292015-10-21Profile and expectations of freshmen students of Accounting Course: a survey in higher education institutions in the northwest region of São Paulo state2015-10-19http://www.spell.org.br/documentos/ver/377222015-10-19Uma proposta metodológica no ensino dos princípios fundamentais de Contabilidade na disciplina de Contabilidade de Custos2014-03-07http://www.spell.org.br/documentos/ver/250972014-03-07Value based management applied to the Tertiary Sector2014-03-01http://www.spell.org.br/documentos/ver/242822014-03-01A contabilidade tradicional e a contabilidade baseada em valor2014-02-27http://www.spell.org.br/documentos/ver/241542014-02-27Metodologia SROI: Uma Proposta para Cálculo do Valor Sócio-Econômico das Organizações do Terceiro Setor2014-01-21http://www.spell.org.br/documentos/ver/202422014-01-21Aspects of the Profile of the Accounting Sciences Professor and their reflex in the National Exam of Students´ Performance - exame Nacional de Desempenho dos estudantes- (ENADE) – a study in the Federal Universities of Brazil2013-05-09http://www.spell.org.br/documentos/ver/99442013-05-09Aspects of Accounting teachers' education at college level: an analysis of graduate programs2012-05-22http://www.spell.org.br/documentos/ver/63592012-05-22Cost of capital in Brazil: a methodological approachCapital Asset Pricing Model (CAPM) offers valid and accepted concepts in the definition of the assets risks. This is measured by the relation between the market return covariance and the company return variance. The methodology applied for the CAPM model is based on stable markets, so the favorable conclusions for it must be re-evaluated for emergent markets, as the Brazilian market. This paper discusses the Brazilian market's main financial indicators justified by statistical means, the inconsistency of the results, revealing the need to verify the Brazilian investor's opportunity cost using the benchmark of a more stable economy. So, the objective of this paper is to suggest a model using benchmark standards, by the description of the several necessary adjustments to calculate the investor's opportunity cost of the Brazilian companies. The capital cost model suggested incorporates, besides the country risk, the volatility of the Brazilian shareholding market.]]>2012-05-22http://www.spell.org.br/documentos/ver/44022012-05-22Cost management applied to public university hospitals: the experience of the The Ribeirão Preto Medical School Clinics Hospital of the University of São Paulo2012-04-30http://www.spell.org.br/documentos/ver/23032012-04-30Economic value added to the society by Public University Hospitals2012-04-26http://www.spell.org.br/documentos/ver/17442012-04-26